General definitions

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....tions, according to the Indian law and in accordance with international law and the U.N. Convention on the law of the Sea; (b) the term "Belarus" means the Republic of Belarus and when used in a geographical sense, means the territory over which the Republic of Belarus exercises under the laws of the Republic of Belarus and in accordance with international law sovereign rights and ju....

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....eated as a company or body corporate under the taxation laws in force; (ii) in Belarus, any legal person or any entity which is treated as a legal person for tax purposes; (g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carr....

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....rcraft is operated solely between places in the other Contracting State; (k) the term "fiscal year" means : (i)  in the case of India, the "previous year" as defined under section 3 of the Income-tax Act, 1961; (ii)  in the case of Belarus, the calendar year from 1st day of January to 31st day of December of the year. 2. As regards the application of th....